In Matter of Ball's Estate (55 App Div 284, 66 N.Y.S. 874 [4th Dept 1900]) a New York executor relied on Minnesota counsel regarding foreclosure proceeding on a property in that state. The court did hold that an executor was protected from liability by his good faith and reasonable reliance on out-of-state counsel's legal advice regarding Minnesota law (55 App Div at 288). The court noted that the defense was applicable in "certain" classes of actions and provides "some" protection to trustees.